Civic Intelligence

The Ceres Community Project

990 • Fiscal year 2019 • EIN 26-2250997

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 28, 2020

PO Box 1562Sebastopol, CA 95472

(707) 829-5833

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.37x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.26x

Higher debt load relative to revenue than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

30th percentile

-3.4%

Higher net margin than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

72nd percentile

$108,707

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

43rd percentile

0.9%

Faster asset growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

6.9%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,805,514

Up $15,403 (+0.9%) from 2018

Net Assets

Down

$1,135,400

Down $86,138 (-7.1%) from 2018

Liabilities

Up

$670,114

Up $101,541 (+18%) from 2018

Revenue

Up

$2,533,729

Up $162,879 (+6.9%) from 2018

Expenses

Up

$2,619,867

Up $220,024 (+9.2%) from 2018

Net Income

Down

-$86,138

Down $57,145 (-197%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2012: $1,255,473Liabilities 2012: $354,397Net Assets 2012: $901,0762012Assets 2013: $1,444,287Liabilities 2013: $378,170Net Assets 2013: $1,066,1172013Assets 2014: $1,402,591Liabilities 2014: $387,497Net Assets 2014: $1,015,0942014Assets 2015: $1,490,161Liabilities 2015: $416,088Net Assets 2015: $1,074,0732015Assets 2016: $1,463,017Liabilities 2016: $546,089Net Assets 2016: $916,9282016Assets 2017: $1,765,540Liabilities 2017: $515,009Net Assets 2017: $1,250,5312017Assets 2018: $1,790,111Liabilities 2018: $568,573Net Assets 2018: $1,221,5382018Assets 2019: $1,805,514Liabilities 2019: $670,114Net Assets 2019: $1,135,4002019Assets 2020: $3,112,294Liabilities 2020: $546,052Net Assets 2020: $2,566,2422020Assets 2021: $4,317,685Liabilities 2021: $511,503Net Assets 2021: $3,806,1822021Assets 2022: $4,451,719Liabilities 2022: $847,123Net Assets 2022: $3,604,5962022Assets 2023: $7,240,685Liabilities 2023: $745,702Net Assets 2023: $6,494,9832023Assets 2024: $23,279,770Liabilities 2024: $10,922,682Net Assets 2024: $12,357,0882024

Highlighted filing

2019

Assets$1,805,514
Liabilities$670,114
Net Assets$1,135,400

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2012: $760,7732012Revenue 2013: $1,334,880Expenses 2013: $1,169,839Net Income 2013: $165,0412013Revenue 2014: $1,355,978Expenses 2014: $1,407,001Net Income 2014: -$51,0232014Revenue 2015: $1,676,466Expenses 2015: $1,617,487Net Income 2015: $58,9792015Revenue 2016: $1,896,734Expenses 2016: $2,053,879Net Income 2016: -$157,1452016Revenue 2017: $2,406,696Expenses 2017: $2,073,093Net Income 2017: $333,6032017Revenue 2018: $2,370,850Expenses 2018: $2,399,843Net Income 2018: -$28,9932018Revenue 2019: $2,533,729Expenses 2019: $2,619,867Net Income 2019: -$86,1382019Revenue 2020: $5,218,107Expenses 2020: $3,787,265Net Income 2020: $1,430,8422020Revenue 2021: $4,903,923Expenses 2021: $3,663,983Net Income 2021: $1,239,9402021Revenue 2022: $4,155,933Expenses 2022: $4,357,519Net Income 2022: -$201,5862022Revenue 2023: $8,144,362Expenses 2023: $5,253,975Net Income 2023: $2,890,3872023Revenue 2024: $11,829,688Expenses 2024: $5,975,906Net Income 2024: $5,853,7822024

Highlighted filing

2019

Revenue$2,533,729
Expenses$2,619,867
Net Income-$86,138
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 28, 2020
Return Version
2019v5.0
Gross Receipts
$2,659,387
Mission and Program Overview

Mission

Our mission is three-fold: (1) to provide those facing cancer and other life-threatening illnesses with nourishing whole foods meals that can support their healing, (2) to teach teens how to cook and eat for health and to develop them as future leaders committed to making a difference in their communities, and (3) to educate the general public about the vital link between what we eat and our health.

We create health for people, communities, and the planet through love, healing food, and empowering the next generation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,199,132$1,060,509▼ $138,623
Cash and Non-Interest-Bearing Accounts$449,594$332,794▼ $116,800
Accounts Receivable$92,225$170,946▲ $78,721
Intangible Assets-$137,112-
Prepaid Expenses and Deferred Charges$17,795$87,751▲ $69,956
Inventories for Sale or Use$10,448$2,762▼ $7,686
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Total Assets$1,790,111$1,805,514▲ $15,403
Other Assets Total$20,917$13,640▼ $7,277
Liabilities
Mortgage Notes Payable Secured by Investment Property$389,922$446,249▲ $56,327
Accounts Payable and Accrued Expenses$178,651$153,865▼ $24,786
Deferred Revenue-$70,000-
Total Liabilities$568,573$670,114▲ $101,541
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,148,205$1,062,095▼ $86,110
Net Assets With Donor Restrictions$73,333$73,305▼ $28
Total Net Assets Fund Balance$1,221,538$1,135,400▼ $86,138
Total Liabilities and Net Assets / Fund Balance$1,790,111$1,805,514▲ $15,403

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$585,111$155,020$740,131
Equipment$188,247$186,708$374,955
Land$265,400-$265,400
Other Land Buildings$21,751$56,190$77,941
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathryn CouchCEOFT$100,507$8,200$108,707

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,320,418
Program Service Revenue
$240,167
Investment Income
$-3,024
Other Revenue
$-23,832
All Other Contributions
$1,832,127
Change in Net Assets
$-86,138

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory150$69,000Cost
Other Non Cash Contri Table88$55,359Est Fair Market Value (FMV)
Total Noncash Contributions238$124,359-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,536,753
Revenue Not Reported on Financial Statements
$-3,024
Revenue Not Reported on Form 990
$179,740
Other Revenue Adjustments
$-3,024
Total Revenue per Audited Statements
$2,716,493
Total Revenue per Form 990
$2,533,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,682,552
Other Expenses$937,315
Total Fundraising Expense$364,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$976,270$144,942$214,830$1,336,042
Occupancy$117,572$4,593$12,838$135,003
Current Officers, Directors, Trustees, and Key Employees$60,605$30,303$30,302$121,210
Payroll Taxes$80,220$16,892$19,797$116,909
Other Employee Benefits$80,822$10,924$16,645$108,391
Information Technology$59,067$18,595$21,714$99,376
Depreciation Depletion$83,085$3,567$6,941$93,593
Fees for Services Other$48,860$30,817$8,209$87,886
All Other Expenses$42,690$14,000$18,639$75,329
Interest$23,769$1,096$261$25,126
Travel$21,735$1,417$1,640$24,792
Other Expenses$22,784$47$5,081$22,831
Fees for Services Accounting-$21,690-$21,690
Insurance$1,118$15,509-$16,627
Office Expenses$5,508$3,712$732$9,952
Total Functional Expenses$1,932,929$322,590$364,348$2,619,867

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,802,631
Expenses per Audited Statements$2,619,867
Total Expenses per Form 990$2,619,867
Expenses Not Reported on Form 990$182,764
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$114,534
Fundraising Gross Income$90,702
Gaming Direct Expenses$8,100
Gaming Gross Income$8,100
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Harvest of the Heart-Auction$319,621$77,699$64,327$13,372
Fungifest$13,003$13,003-$13,003
Total Events$332,624$90,702$114,534$-23,832
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is reviewed and approved by the finance committee and distributed to the board of directors prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization reviews all compensation of officers and employees annually and requests disclosure of any possible conflict of interest of board members, officers and employees in order to enforce complicance with this policy.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation of the Executive Director was compared to a study of non profit salaries for similar sized organizations in the San Francisco Bay Area.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The compensation of other employees were compared to a study of non profit salaries for similar sized organizations in the San Francisco Bay Area.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request in writing or in person.

Filing and Contact Details

Filer

Filer Name
The Ceres Community Project
EIN
26-2250997
Phone
7078295833
Address
PO Box 1562, Sebastopol, CA 95472

Signing Officer

Name
Cathryn Couch
Title
Executive Director
Signed
2020-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathryn Couch
Formed
2008
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
17
Employees
51
Volunteers
851

Preparer

Firm
Carolyn A Mayes CPA
Address
465 Stony Point Road 237, Santa Rosa, CA 95401
Preparer
Carolyn A Mayes CPA
Phone
7075738892
Supplemental Narrative

Financial Statement Notes

Part XII, Line 2D: Other expenses and losses per audited F/S

Loss on Retirement of Assets $3024

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IRS990/Desc0Healing Meals Program Overview:Ceres core program Healing Meals for Healthy Communities includes the following key components: 1) Supporting primarily low-income individuals dealing with serious illness with free and low-cost delivered and nutrient-rich organic meals, nutrition education, and a community of caring; 2) Involving young people as volunteer gardeners and chefs, giving them direct, hands-on experience of the difference that fresh, healthy foods and community make, and of their own capacity to contribute while building life and work-ready skills; and 3) Engaging people of all ages and from all walks as volunteers and in-kind contributors in order to connect them to others and to their value as an integral part of the community.Healing Meals Program 2019 Accomplishments:Client Program: 2019 Actual 2019 Goal % GoalClients 731 750 97.5%Meals 79,422 120,000 66.2%As you can see, we were close to our goal for clients, but very far off our goal for meals. There were several reasons:After we established these goals, we agreed to re-calibrate how we were counting meals. This is a long story and involved extras that we used to supply to most clients for free. This change decreased our meals numbers by about 22%The import of meal data from our old system to Salesforce did not work well. Weve gone through and fixed it, but we believe the first three months of the year are still under-countedFinally, there was a 2-3 month period following implementation of Salesforce when it was very difficult for the Client team to know where we actually had openings, as a result we did not get clients on the program as quickly as we would have otherwise. Other highlights:Streamlined client intake process to reduce the time between intake and first delivery by 1-2 weeksExpanded overlapping zip codes associated with Santa Rosa and Sebastopol sites to provide more options for clients, reducing the wait listLeveraged the power of Salesforce to streamline work flows between Client Team and kitchens and have better access to client numbersDeveloped a new referral relationship with Marin Community Clinics Case Management team which solved the problem of not having a full program and even increased the Marin program from 35 40 clients per week.Youth Program: 2019 Actual 2019 Goal % GoalYouth 448 480 93.3%Youth Hours 21,086 24,000 87.9%The Youth Program also reached 288 youth through 9 Global Studies classes at Analy, and 45 youth and 251 volunteer hours through one-time events with two Eagle Scout troops and a group from Cardinal Newman. That brings the total to 781 youth reached and 21,337 volunteer hours.Other highlights: Marin expanded to a 3rd day and is now able to engage another 10-12 youth per week213 new teens during the year36 new Teen Leaders36% of youth we serve are non-CaucasianWe are now serving 8 youth who identify as non-binary.Completed a SWOT analysis that will inform the future evolution of the programSalesforce is being used to schedule all volunteer shifts and to track all volunteer hoursWe also hosted three high-school/college interns: Chloe McCormick, Reilly Briggs, and Lily Maxfield who collectively provided nearly 1,000 hours of contribution.Adult Volunteers:Number of Adults 475Hours 21,682Highlights:Reorganized to have a Volunteer Relations Manager and Volunteer Coordinators at each program siteFully staffed the Volunteer ProgramSupported the addition of a 3rd day and increase in clients in the Marin Program by adding more prep, mentor and delivery angel volunteers.Salesforce is being used to schedule all volunteer shifts and to track all volunteer hours
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IRS990/Form990PartVIISectionAGrp/PersonNm1James L Schieberl
IRS990/Form990PartVIISectionAGrp/PersonNm2Maryn Pryor-End May 2019
IRS990/Form990PartVIISectionAGrp/PersonNm3Jennifer Lorne
IRS990/Form990PartVIISectionAGrp/PersonNm4Cindy Berrios
IRS990/Form990PartVIISectionAGrp/PersonNm5William Emerson-Heery Beg 619
IRS990/Form990PartVIISectionAGrp/PersonNm6Carlos Lua
IRS990/Form990PartVIISectionAGrp/PersonNm7Johanna Lucas
IRS990/Form990PartVIISectionAGrp/PersonNm8Jim Rottman
IRS990/Form990PartVIISectionAGrp/PersonNm9Lily Cummings-Beg June 2019
IRS990/Form990PartVIISectionAGrp/PersonNm10Jason Gittins
IRS990/Form990PartVIISectionAGrp/PersonNm11Nichole Warwick
IRS990/Form990PartVIISectionAGrp/PersonNm12Aimee Reedy EdD MPH
IRS990/Form990PartVIISectionAGrp/PersonNm13Marilyn Nagel
IRS990/Form990PartVIISectionAGrp/PersonNm14Joe Rogoff
IRS990/Form990PartVIISectionAGrp/PersonNm15Joshua Weil
IRS990/Form990PartVIISectionAGrp/PersonNm16Finton O'Halloran
IRS990/Form990PartVIISectionAGrp/PersonNm17Kathy Housman
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